Legal Opinion
Trucks, Inc. v. United States
District Court, D. Nebraska
Decided April 3, 1984No. Civ. 81-0-70 through 81-0-80PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
These eleven consolidated income tax refund actions (CV. Nos. 81-0-70 to 81-0-80 inclusive) 1 came on for trial before the Court without a jury on December 5-7, 1983. Plaintiffs 2 seek a refund of certain income taxes and interest paid by them for the years 1975 and 1976. This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. This memorandum opinion will constitute the Court’s findings of fact and conclusions of law as required by Fed.R.Civ.P. 52(a). Having carefully considered the pleadings, the testimony, the exhibits,…
2Cases cited7 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- RTS Inv. Corp. v. CommissionerUnited States Tax Court · 1987
- RTS Investment Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1989
- Shaffstall Corp. v. United StatesDistrict Court, S.D. Indiana · 1986
- Carlins v. CommissionerUnited States Tax Court · 1988
- Diverse Industries, Inc. v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.